Lower Deduction Certificate — Guide to Winning a Nil/Low-TDS Order on the New TRACES Portal
1. Why a Lower Deduction Certificate still matters in 2025-26 Receiving payments after TDS has been chopped off at the highest default rate ties up working capital and forces you to wait months for refunds. A Lower Deduction Certificate issued under Section 197 is the Income-tax Department’s official green light Read More »